CPE Catalog
Note
AICPA On-Demand & Self-Study courses take up to 24 hours to process.
Ethics: Environmental, Social and Governance for Accountants
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Online
2.00 Credits
The course provides a concise overview of Environmental, Social and Governance (ESG) reporting -- an emerging system of non-financial record-keeping and governance. Around the world, organizations of all sizes and kinds are under increasing pressure from regulators, consumers, employees, and other stakeholders to provide a fuller and more integrated picture of the way in which entities operate, invest, and create value. This includes taking into account how their operations impact financial, manufactured, intellectual, human, social, relationship, and natural capital. Participants will walk away with an increased situational awareness of ESG reporting, and an ESG starter strategy. This can be used immediately to position themselves for ESG success in an era of growing expectations for conscious capitalism, ethical investing, and moral leadership. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Compilations, Reviews, and Audits: How They Differ
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Online
1.00 Credits
This session provides an overview of compilation, review, and audit engagements. We will explore major considerations regarding each type of engagement in addition to contrasting and comparing these three major professional services provided by certified public accountants. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Bounded Ethicality: Exploring the Limits of Ethical Behavior
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Online
1.00 Credits
Bounded ethicality explores the edges of ethical decision-making and the invisible borders that exist in our ethical judgment. In an entertaining and enlightening session, we will unveil surprising judgment errors we make when we face ethical dilemmas and search for the reasons behind them. We will explore areas of ethical decision-making where people consistently predict they will do the right thing but rarely do so. We will find out why people repeat stubborn errors of ethical judgment, and review steps that behavioral researchers have identified that can help us stop making these errors once and for all. We will identify ways to recognize our own errors and steps we can take to improve our ethical thinking. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
2024 Annual Update for Governments & Not-for-Profits
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Online
8.00 Credits
We kick off this course with a look at the GASB standards that are effective this year including GASB 100, Accounting Changes and Error Corrections and GASB 101, Compensated Absences. We then move to the NFP side of the house with a look at the Accounting Standard Updates issued by the FASB that impacts nonprofit entities. Following that, we review the work of the Not-for-Profit Advisory Committee (NAC) and the projects they advise the FASB on. After the break, we will conduct a deeper dive into Yellow Book and Single Audit engagements. The course closes with a look at the significant changes in the 2024 Compliance Supplement, the changes to the Uniform Guidance and the common deficiencies identified by the federal agencies and peer reviewers. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Ethics: 10 Crucial Qualities of High Character CPAs
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Online
2.00 Credits
What can you do to enhance your commitment to the highest ethical standards of the profession? How will doing so bring you more business? In this unique and engaging ethics course, the instructor, Dr. Bruce Weinstein, The Ethics Guy (R), reveals ten crucial qualities of CPAs. They are: 1. Honesty 2. Accountability 3. Care 4. Courage 5. Fairness 6. Gratitude 7. Humility 8. Loyalty 9. Patience 10. Presence (focus or mindfulness) You're already a good CPA and a good person. This course will show you how to be even better. The result will be greater satisfaction in your professional relationships, a deeper commitment to the profession of accounting, and much more business. Please note that this is a stand-alone course for 2 CPE credits in Behavioral Ethics, but you'll maximize your ROI by also taking "Ethics: How to Build and Keep Your A-Team". Together these courses are two of the surest pathways to sustained success in accounting. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
The New Psychology of Fraud with Dr. Toby Groves
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Online
2.00 Credits
This session features the latest behavioral science, demonstrations of experiments, and compelling real-life stories to disrupt everything you thought you knew about fraud. It will spur you to challenge "sacred cows" of the industry and help you develop better thinking approaches to detect, deter, or investigate fraud, waste and abuse. Learn why many of our basic assumptions about fraud are flawed, why some widely accepted investigative practices are more harmful than helpful, and how auditors and investigators sometimes unwittingly assist fraud schemes. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Audit 303: Internal Controls - Required Communications
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Online
2.00 Credits
Internal Control Deficiencies and Other Matters - Adding Value Through Required Auditor Communications will help the auditor with understanding how to improve required internal control communications to be more value-added from the perspective of the client. Professional and regulatory audit standards require communication of internal control matters noted in a financial statement audit. This assists management and those charged with governance with satisfying responsibilities for designing, implementing, maintaining, and monitoring internal controls. In addition, in order to retain existing clients, lower fee pressures and gain invaluable referral sources, financial statement auditors must place a priority on being a value-added business advisor. Note: This course is recommended as a part of a 16-hour audit skills curriculum for in-charge or supervisor auditors, while it is also appropriate for anyone who has responsibilities for communicating internal control related matters to the client. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Operations Level Internal Control
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Online
4.00 Credits
Many leaders in business organizations of all sizes view the system of Internal Control almost purely as a protective security measure. A well-designed internal control system can and will drive all entity objectives which includes successful operations. This session uses information gathered from years of creating internal control systems as well as concepts from well-respected authoritative pronouncements and frameworks to illustrate the power of a strong and well supported control system as well as actions that can help establish such a system. Those that work with internal controls who are tasked with developing ways to improve operation level capabilities should strongly consider this session. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Moving Beyond the Basics of Excel
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Online
2.00 Credits
This course explores the increasingly complex features of Excel that facilitate efficient data analysis. We will introduce numerous analytical methods and techniques by using practical examples to illustrate how to unleash the power of Excel when manipulating, analyzing, and reporting information. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Risk Assessment for Small Business Audits
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Online
2.00 Credits
Auditing standards require auditors to assess risk-including controls-and use that assessment as a foundation for performing the audit. Risk assessment is not just a technical GAAS requirement, it has a direct impact on realization. Audit teams that perform a thorough risk assessment are more likely to have high realization engagements than those who go through the motions. This course is designed for small business audit teams. It addresses the risk assessment procedures and responsibilities for each team member and how they fit together to create more effective and efficient audits. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Ethical Performance Management
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Online
2.00 Credits
Today, more than ever, effective performance management is critical to the well-being of an organization, as well as the engagement and satisfaction of staff. Unfortunately, performance management is also often one of the most dreaded responsibilities managers face. This session will provide insight into what performance management is, how to prepare and conduct performance appraisals, how to coach the marginal employee, legal considerations to be aware of when conducting an appraisal, and ways to engage and motivate staff. In addition to providing tools to conduct effective appraisals, we will also look at the ethical implications of employee reviews. When done well, performance management has the power to improve communication between managers and their staff as well as help foster stronger career paths and routes for growth. It can motivate, re-engage, and energize everyone involved. Ethical values such as fairness, accountability, respect, intellectual honesty, and trust will be incorporated into this session. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Audit 304: Auditing Basic Investments - Common Risks
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Online
2.00 Credits
Auditing Investments - Understanding Risks and Procedures for the Most Common Investments will provide an overview for evaluating the proper recognition, measurement and disclosure of the most common investments types. Many small- and mid-size entities hold less-complex investments, including mutual funds, 'plain vanilla' derivatives (such as interest rate swaps), and permanent life insurance policies. Note: This course is recommended as a part of a 16-hour audit skills curriculum for in-charge or supervisor auditors, while it is also appropriate for anyone who has responsibilities for auditing common investments. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
The Omniverse and Metaverse for Accountants
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Online
2.00 Credits
This course provides a concise overview and non-technical explanation of the Omniverse and Metaverse - a shared virtual space that integrates various virtual, augmented, and actual realities. While futurists have been predicting and describing this concept for decades, interest and investment in this platform have recently exploded. Facebook has changed its very name to Meta - as in Metaverse - to reflect its pivot from a social media company to a virtual space company. Other tech companies, big and small, have announced ambitious plans to enable people to access digital environments and experiences through different devices. While sometimes perceived as science fiction, the metaverse is no entertainment gimmick. A growing consensus is that it will be the successor to the mobile Internet, and fundamentally transform the Internet, and perhaps even reality itself. You'll walk away with a foundational understanding of how the metaverse is transforming the modern business world, and how accountants can position themselves for success in this emerging economic digital dimension. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Analyzing Financial Statements
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Online
2.00 Credits
This course provides tools and insights into financial statement analysis - both quantitative and qualitative. We'll look not only at the three main financial statements but also dive into the MD&A and footnotes. We'll also discuss the affect of industry nuances on comparability of different analysis tools. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Everyday Ethics at Work: Don't be the Next News Story!
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Online
2.00 Credits
When asked, most people would say they are an ethical person. So why is it that every month there are reports of ethical breaches at major companies? The concept of ethics is easy to understand, easy to talk about, but incredibly hard to implement on a consistent basis. In this course, we will discuss current ethical issues, and walk-through a nine-step ethical decision-making model. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Integrity, Objectivity and Judgment: Values in Action
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Online
1.00 Credits
This course focuses on how to integrate integrity and objectivity in situations accounting professionals face daily. The participant will be able to know not just what is the right thing to do according to the AICPA Code of Professional Conduct, but how to put values into action! As part of this course, we will also walk through real world examples of individuals and companies faced with these dilemmas. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
How to Start a CFO Service
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Online
1.00 Credits
This Masterclass is a one-hour training to show accountants how they can grow their practice this year through CFO and business advisory services. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
The Role of Internal Control in the Risk-Based Audit
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Online
4.00 Credits
This program addresses the role of client internal controls for balancing efficiency and effectiveness in a risk-based audit. Practical insights regarding an auditor's assessment of the risk of material misstatement when auditing financial statements of non-issuers will be explored, with particular emphasis on internal controls of small-to-medium clients. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event. This event may be a rebroadcast of a live event and the instructor will be available for your questions during the event.
Walter Haig's AICPA Auditing Standards Update
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Online
8.00 Credits
This course will enable practitioners to understand and apply the AICPA "clarification" auditing standards to audits of Small- and Medium-Sized Entities (SMEs). Further, this course will provide guidance on how to perform an effective, efficient and profitable audit engagement. The course is loaded with practical practice aids to help enable participants to comply with the standards. Troublesome areas as identified in peer reviews and litigation will be covered. Participants who take this course will enjoy smooth sailing in their peer reviews, guaranteed! This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Data Visualization and Mapping Tools for Accountants
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Online
2.00 Credits
The course provides a concise overview of more than 200 data visualization tools which can be used by accountants to enhance the visual appeal of their financial work. All resources are easy-to-use web-based applications that require virtually no artistic or design skill - simply drag and drop, point and click, cut and paste, and/or edit text. You'll discover how to create new image content in a snap to better inform, persuade, and inspire action. Participants will walk away with a whole new creative toolkit and skillset that cuts through data clutter, improves analysis and sharpens decision-making. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.